PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

SARI, Mega Putri Yustia and MARSONO, Marsono (2013) PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
648Kb

Abstract

Sustainability report disclosure in Indonesia has left the initial phase. Now the number of corporate that reveal sustainability report is increasing from the previous period. The aim of this research is to examine the effects of profitability, liquidity, leverage, firm activity, firm size, audit committee, board of director and board of commissioner independence to the sustainability report disclosure. The population of this research is listed companies in the BEI (Bursa Efek Indonesia) in the year 2009-2011. The selection of this sample uses purposive sampling method. Based on purposive sampling method, the samples of firms that publish sustainability report are 23 companies. The analysis tool to test the hypothesis is the multiple linear regression analysis by using SPSS 21.0. Results of this research indicate that audit committee and board of commissioner independence have a positive effect on sustainability report disclosure. The profitability variable have a negative effect on sustainability report. While liquidity, leverage, firm activity, firm size and board of director showed no effect on sustainability report disclosure. The results showed that financial performances have not full effect to the sustainability report

Item Type:Thesis (Undergraduate)
Additional Information:Sustainability Report, Profitability, Liquidity, Leverage, Firm Activity, Firm Size, Audit Committee, Board of Director and Board of Commissioner Independence
Uncontrolled Keywords:Sustainability Report, Profitability, Liquidity, Leverage, Firm Activity, Firm Size, Audit Committee, Board of Director and Board of Commissioner Independence
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39631
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:25 Jul 2013 10:20
Last Modified:16 Apr 2014 15:04

Repository Staff Only: item control page